2022 (6) TMI 1054

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....ppellant. Shri Ishwar Charan, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal is whether the show cause notice is barred by limitation and the second issue is whether the appellant had rightly taken the cenvat credit on the installation of pre-fabricated structures during the period September, 2009 to December, 2010. 3. The brief fact....

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....f audit, the Revenue found that the appellant had taken credit on the aforementioned invoices, and the said credit was not permissible in terms of the provisions of Rule 2 (l) of the Cenvat Credit Rules, 2004, w.e.f. 1.7.2012, wherein Exclusion Clause was introduced in Rule 2(l) and Clause A(a) provides, " that the, " service portion in the execution of a works contract and construction services f....

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....issed the appeal, both on merits as well as on limitation. 5. Being aggrieved, the appellant is before this Tribunal. 6. Ld. Counsel for the appellant, inter alia, urges that the Exclusion Clause came in Cenvat Credit w.e.f. 1.7.2012. As the transaction is before the said date, as well as the invoices are also before the said date, the Exclusion Clause does not apply in the facts of the present ....